Quarterly filing of the VAT declaration
You must file your VAT declaration each quarterly period using the secure part of our website. It makes no difference whether you have provided any telecommunication, broadcasting or electronic services during that period. You must file a return even if you have not supplied any services.
Which services must be stated in your VAT declaration?
In the VAT declaration you provide the details of the telecommunication, broadcasting or electronic services that you have supplied to private citizens.
You provide information on subjects including your supplies and the total amounts of VAT that you have to pay in each country. This is based on the VAT rates payable in the relevant EU country. These rates are given in the VAT Rates Module on the European Commission website.
Within which period must you file your VAT declaration?
You must file your VAT declaration with us 20 days at the latest after the end of a period. The dates on which we must receive your declarations are: 20 April, 20 July, 20 October and 20 January. This date does not change if it falls in a weekend or on a public holiday. You are not permitted to file your VAT declaration until the period has ended.
Late filing of the VAT declaration
If you have not filed your VAT declaration within 30 days of the end of the period we will send you a digital reminder to file your declaration. Any subsequent reminders are sent by the EU country in which you supplied the service. The EU country in question imposes the fines and expenses for filing VAT declarations late. If you are sent a reminder for 3 consecutive quarterly periods and still fail to file a VAT declaration within 10 days of the reminders, you will no longer meet our conditions and will be excluded from the scheme.
Adjustment with VAT declaration in the Netherlands
Do you declare your VAT in the Netherlands? In that case, you may adjust it via Inloggen voor ondernemers. Until 3 years after the date on which the original VAT declaration has to be submitted. We send this adjustment to the EU countries in question. You pay us the due VAT and we will apportion it over the EU countries. With an adjustment resulting in a reduction there may be a possible restitution.
After this 3-year period you must directly contact the EU country where the service was supplied.
Adjustment with VAT declaration in another EU country
Do you submit your VAT declaration in a different EU member state? Until 3 years after the date of the declaration you can send an adjustment to the Tax and Customs Administration of this EU member state. After this you can adjust your VAT declaration in writing over services that you supplied to Dutch private citizens at the Dutch Tax and Customs Administration. This can be done until 2 years after the period of 3 years.
You can make a written adjustment by sending a letter to the following address:
Belastingdienst / Kantoor Buitenland
Afdeling MOSS Omzetbelasting
State the following in your letter:
- the MOSS declaration reference
- the level of the adjustment
- the motivation of the adjustment
Does it concern a downward adjustment? Then we regard your adjustment as an official request for reduction. Although your request was not submitted on time and is therefore inadmissible, we will nonetheless handle it within 5 year after the year of the VAT declaration.
Does it concern an upward adjustment? Then we regard your adjustment as a voluntary improvement of your previous declaration and as a request to impose an additional tax assessment. So wait with paying until you received an additional tax assessment from us.
EU VAT is paid in euro
The VAT declaration is filed in euro. If you need to convert amounts into euro, this must be based on the exchange rate published by the European Central Bank on the last day of the time period.
How to remit payment?
You pay the VAT to us in a single amount. This amount is the same as the total amount of VAT in your VAT declaration. You must pay the VAT 20 days at the latest following the end of the period. We distribute your VAT declaration to the relevant EU countries and pass on this information. We then divide the VAT over the EU countries. You can remit payment to account number: NL88 INGB 0000 4410 47, BIC: INGB NL2A, in the name of Belastingdienst Apeldoorn.
If you do not pay the amount or pay it in full, we will send you a digital reminder. This takes place on the 10th day after the date on which you were supposed to make the payment. It is not possible to arrange a payment schedule. If you still fail to remit payment after being sent the reminder, it is a matter for the relevant EU country to send further reminders or take further steps.
Has the EU country where you provided the service already sent you a reminder? In that case it is no longer possible for you to pay the VAT to the Dutch tax authorities. You will have to pay it directly to the EU country in question.
What if you still pay it to us? In that case your payment will not be transferred to the other EU country but will be transferred back to your account. Any fines and expenses for late payments are imposed by the EU country in which the service was provided.
If you receive a reminder for 3 consecutive quarterly periods and fail to pay within 10 days of being sent each of these reminders, you will have failed to meet the conditions for the scheme. In that case you will be excluded from the scheme.
Surplus payment after correction
If you have made an error in your VAT declaration and correct it, it is possible that you will have paid too much. In that case we will refund the surplus payment once you have applied the correction and before we transfer the amount received to the relevant EU country. If you have applied the correction after we have transferred the amount received, the EU country will transfer the amount to your account according to that country's procedures, once the EU country has accepted the correction.